 | United States - Internal revenue law - 1920
...any offense for which a penalty has been recovered under section 3256 of the Revised Statutes. (d) d control. Keturns made under this section shall be...provided in subdivision (c) of section 236 shall be SEC. 1309. That the Commissioner, with the approval ul^"^and Iee' of the Secretary, is hereby authorized... | |
 | United States - Internal revenue law - 1920 - 1035 pages
...any offense for which a penalty has been recovered under section 3256 of the Revised Statutes. (d) The term "person" as used in this section includes...the act in respect of which the violation occurs. SEC. 1309. That the Commissioner, with the approval U,5"j2.*nd reg" of the Secretary, is hereby authorized... | |
 | George Edwin Holmes - Excess profits tax - 1920 - 1151 pages
...any offense for which a penalty has been recovered under section 3256 of the Eevised Statutes. (d) The term "person" as used in this section includes...the act in respect of which the violation occurs. Sec. 1309. That the Commissioner, with the approval of the Secretary, is hereby authorized to make... | |
 | United States - Law - 1920
...any offense for which a penalty has been recovered under section 3256 of the Revised Statutes. . (d) The term " person " as used in this section includes...the act in respect of which the violation occurs. [40 Stat. L. 1143.] For RS sec. 3176, mentioned in the text, see 1018 Supp. Fed. Stat. Ann. 280. For... | |
 | United States - Law - 1921
...penalty has been recovered under sec- 627tion 3256 of the Revised Statutes. " acuPerson" "*"* for (d) The term "person" as used in this section includes...the act in respect of which the violation occurs. RULES AND REGULATIONS. Rules and regulations. SEC. 1303. That the Commissioner, with the approval of... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 238 pages
...any offense for which a penalty has been recovered under section 3256 of the Revised Statutes. (d) The term "person" as used in this section includes...the act in respect of which the violation occurs. RULES AND REGULATIONS. Sec 1303. That the Commissioner, with the approval of the Secretary, is hereby... | |
 | Irving Bank. Columbia Trust Company - Income tax - 1923 - 144 pages
...any offense for which a penalty has been recovered under section 3256 of the Revised Statutes. (d) The term "person" as used in this section includes...the act in respect of which the violation occurs. RULES AND REGULATIONS SEC. 1303. That the Commissioner, with the approval of the Secretary, is i hereby... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 363 pages
...any offense for which a penalty has been recovered under section 3256 of the Revised Statutes. (e) The term " person " as used in this section includes...the act in respect of which the violation occurs. ART. 1361. Specific penalties. — Section 1017 of the Act provides that a penalty of not more than... | |
 | United States. Internal Revenue Service - Gifts - 1924 - 58 pages
...or imprisoned for not more than five years, or both, together with the costs of prosecution. 37 (e) The term "person" as used in this section includes...the act in respect of which the violation occurs. SEC. 317. (a) Whoever knowingly makes any false statement in any notice or return required to be filed... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 143 pages
...any offense for which a penalty has been recovered under section 3256 of the Revised Statutes. (e) The term "person" as used in this section includes...the act in respect of which the violation occurs. REVISED STATUTES SEC. 1018. Sections 3164, 3165, 3167, 3172, and 3173 of the Revised Statutes, as amended,... | |
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person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. 
